Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 84
Page 108
... losses . The Singaporean company must look to Canada for tax relief for such losses . Such losses , if incurred as business losses rather than property losses , will be subject to the normal loss carryover rules in Canada.24 For ...
... losses . The Singaporean company must look to Canada for tax relief for such losses . Such losses , if incurred as business losses rather than property losses , will be subject to the normal loss carryover rules in Canada.24 For ...
Page 273
... losses , or the losses must be freely trans- ferable to companies that do have taxable income . In reality , none of these conditions exist . The potential effectiveness of tax incentives for stimulating investment , whether total or of ...
... losses , or the losses must be freely trans- ferable to companies that do have taxable income . In reality , none of these conditions exist . The potential effectiveness of tax incentives for stimulating investment , whether total or of ...
Page 377
... loss on repayment of the debt also will be realized on capital account . Taxpayers that realize foreign currency gains and losses on income account are required to include these amounts in their income from business or property sources ...
... loss on repayment of the debt also will be realized on capital account . Taxpayers that realize foreign currency gains and losses on income account are required to include these amounts in their income from business or property sources ...
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